Comas Corporation manufactures metal roofing in two departments: Pressing and Painting. Sheets of metal material are formed in the Pressing Department before being transferred to the Painting Department. The following information was taken from the companys general ledger and cost accounting records on June 30.

Work in Process: Pressing Department
6/1	Beginning balance	$	6,000		6/30	Transferred to Painting	?
6/30	Direct materials		25,500
6/30	Direct labor		8,200
6/30	Manufacturing overhead		32,800
6/30	Ending balance		?

Physical Units: Pressing Department
Units in process, June 1		300	sheets
Units transferred to Painting Department in June		1,500	sheets
Units in process, June 30		500	sheets
Percentage of Completion: Pressing Department
Direct materials, June 1		100	%
Conversion, June 1		20
Direct materials, June 30		100	%
Conversion, June 30		40

e. Prepare the summary journal entry required to transfer pressed sheets from the Pressing Department to the Painting Department in June.

f. Compute the total cost assigned to the Pressing Departments ending inventory on June 30.